Pinnacle Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 9.54% (2Q26), against the 2.50% a bank must hold above each risk-based minimum to pay dividends and discretionary bonuses without limits. The buffer is the smallest of the three cushions over the minimums; here the binding ratio is Total capital. The bank clears the requirement. Filed figure: 9.54% (RCOAH311).
What each ratio is made of, 2Q26
Open a ratio to see its numerator and denominator as filed, our recomputation, and how far it sits above each regulatory line.
Common equity Tier 1 ratio 16.45% +9.95 pp over well capitalized
Common equity Tier 1 is the loss-absorbing core: common stock, retained earnings and most of accumulated other comprehensive income, less goodwill, intangibles and other deductions. It is measured against risk-weighted assets.
| Common equity Tier 1 capital | $110.5M | 110,476 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $671.7M | 671,669 | RCOAA223 |
| Recomputed ratio | 16.45% | numerator / denominator | |
| Filed ratio | 16.45% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.95 pp | $66.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 16.45% +8.45 pp over well capitalized
Tier 1 adds additional Tier 1 instruments, such as qualifying noncumulative perpetual preferred stock, to common equity Tier 1. Measured against risk-weighted assets.
| Tier 1 capital | $110.5M | 110,476 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $671.7M | 671,669 | RCOAA223 |
| Recomputed ratio | 16.45% | numerator / denominator | |
| Filed ratio | 16.45% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +8.45 pp | $56.7M | capital that could be lost first |
Total risk-based capital ratio 17.54% +7.54 pp over well capitalized
Total capital adds Tier 2, mostly qualifying subordinated debt and the allowance for credit losses up to 1.25% of risk-weighted assets, to Tier 1. Measured against risk-weighted assets.
| Total capital | $117.8M | 117,813 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $671.7M | 671,669 | RCOAA223 |
| Recomputed ratio | 17.54% | numerator / denominator | |
| Filed ratio | 17.54% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +7.54 pp | $50.6M | capital that could be lost first |
Tier 1 leverage ratio 11.88% +6.88 pp over well capitalized
Tier 1 capital over average total assets for the quarter, with no risk weighting. It caps how far a bank can grow on low-risk-weight assets.
| Tier 1 capital | $110.5M | 110,476 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $930.3M | 930,284 | RCOAA224 |
| Recomputed ratio | 11.88% | numerator / denominator | |
| Filed ratio | 11.88% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.88 pp | $64.0M | capital that could be lost first |
Amounts in the middle column are thousands of dollars as filed. Ratios are the standardized column of Schedule RC-R Part I.
The capital stack, $ thousands
From common equity to total capital, then the denominators the ratios divide by. Negatives in parentheses.
| Line | 2Q26 | 1Q26 | 4Q25 | 3Q25 | 2Q25 | 1Q25 | Source |
|---|---|---|---|---|---|---|---|
| Common stock plus related surplus, net of treasury stock | 58,230 | 58,080 | 57,830 | 57,680 | 57,512 | 57,263 | RCOAP742 |
| Retained earnings | 52,247 | 50,766 | 49,447 | 49,161 | 48,085 | 45,912 | RCOAKW00 |
| Accumulated other comprehensive income | (971) | (938) | (949) | (1,298) | (1,486) | (1,675) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 109,506 | 107,908 | 106,328 | 105,543 | 104,111 | 101,500 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 970 | 937 | 948 | 1,296 | 1,484 | 1,673 | P859 - P840 |
| Common equity Tier 1 capital | 110,476 | 108,845 | 107,276 | 106,839 | 105,595 | 103,173 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 110,476 | 108,845 | 107,276 | 106,839 | 105,595 | 103,173 | RCOA8274 |
| Tier 2 capital | 7,337 | 8,327 | 8,451 | 8,102 | 6,948 | 7,111 | RCOA5311 |
| Allowance includable in Tier 2 capital | 7,337 | 8,327 | 8,451 | 8,102 | 6,948 | 7,111 | RCOA5310 |
| Total capital | 117,813 | 117,172 | 115,727 | 114,941 | 112,543 | 110,284 | RCOA3792 |
| Total risk-weighted assets | 671,669 | 661,494 | 671,372 | 647,340 | 642,204 | 641,069 | RCOAA223 |
| Average total assets for the leverage ratio | 930,284 | 916,936 | 908,825 | 899,892 | 876,942 | 864,104 | RCOAA224 |
Risk-weighted assets by exposure category, 2Q26
Each category's exposure is filed across the risk-weight columns of Schedule RC-R Part II; its risk-weighted assets are each allocation times its weight. The average risk weight says how much capital a dollar of that exposure consumes.
| Category | Exposure | Risk-weighted | Avg weight | Share of RWA | Source |
|---|---|---|---|---|---|
| Cash and balances due | $115.1M | $1.6M | 1.37% | 0.23% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $97.0M | $29.2M | 30.09% | 4.34% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $120.0M | $24.0M | 20.00% | 3.57% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $45.8M | $22.5M | 49.17% | 3.35% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $13.2M | $19.8M | 150.00% | 2.94% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $517.4M | $493.7M | 95.42% | 73.51% | RC-R Part II, item 4.d, 5.d |
| All other assets | $35.2M | $33.5M | 94.96% | 4.98% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $47.0M | $45.5M | 96.67% | 6.77% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1.9M | NA | 0.29% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $669.7M | ties to item 31 ($669.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $671.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $671.7M | RCONG641, ties |
12 quarters against the asset-tier median
| Quarter | Framework | CET1 | Tier 1 | Total capital | Leverage | Tier median CET1 | Tier median Tier 1 | Tier median Total capital | Tier median Leverage |
|---|---|---|---|---|---|---|---|---|---|
| 2Q26 | Risk-based | 16.45% | 16.45% | 17.54% | 11.88% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 16.45% | 16.45% | 17.71% | 11.87% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.98% | 15.98% | 17.24% | 11.80% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.50% | 16.50% | 17.76% | 11.87% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.44% | 16.44% | 17.52% | 12.04% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.09% | 16.09% | 17.20% | 11.94% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.22% | 15.22% | 16.34% | 11.41% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 14.26% | 14.26% | 15.35% | 11.11% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 14.16% | 14.16% | 15.10% | 11.47% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 14.06% | 14.06% | 15.01% | 11.27% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.72% | 13.72% | 14.64% | 10.72% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.42% | 13.42% | 14.34% | 10.35% | 14.65% | 14.67% | 15.79% | 10.60% |
NA means not filed for that quarter: a community bank leverage ratio filer files no risk-based ratios. Tier medians are the served benchmark for banks in the same asset tier.
Against similar banks, 2Q26
| Bank | Assets | Framework | CET1 | Tier 1 | Total capital | Leverage |
|---|---|---|---|---|---|---|
| Pinnacle Bank (this bank) | Risk-based | 16.45% | 16.45% | 17.54% | 11.88% | |
| Texas Heritage National Bank | $936.4M | Risk-based | 11.14% | 11.14% | 12.35% | 10.17% |
| First Commerce Bank | $935.1M | CBLR | NA | NA | NA | 10.21% |
| American Plus Bank, N.A. | $935.0M | CBLR | NA | NA | NA | 16.46% |
| Security Bank | $939.0M | Risk-based | 13.34% | 13.34% | 14.60% | 11.84% |
| Newfirst National Bank | $934.9M | CBLR | NA | NA | NA | 12.47% |
| United Prairie Bank | $939.3M | CBLR | NA | NA | NA | 9.68% |
| Bank of Botetourt | $939.4M | CBLR | NA | NA | NA | 11.00% |
| Passumpsic Savings Bank | $934.5M | Risk-based | 19.67% | 19.67% | 20.84% | 13.06% |
| FNB Oxford Bank | $939.7M | CBLR | NA | NA | NA | 11.87% |
| Bank of Eastern Oregon | $933.6M | CBLR | NA | NA | NA | 11.59% |
| Peer 25th percentile | 12.24% | 12.24% | 13.47% | 10.41% | ||
| Peer median | 13.34% | 13.34% | 14.60% | 11.71% | ||
| Peer 75th percentile | 16.50% | 16.50% | 17.72% | 12.32% | ||
| This bank's percentile | 67 | 67 | 67 | 70 |
Peer ratios use the same basis as this bank: the standardized column of Schedule RC-R where served, the filed summary otherwise. Similar banks are the nearest banks by size in the same asset tier.
Source: FFIEC Call Report Schedule RC-R, Parts I and II, as filed. Well capitalized means at least 6.5% CET1, 8% Tier 1, 10% total capital and 5% leverage under the prompt corrective action rules; a community bank leverage ratio filer must instead hold the leverage ratio its framework requires. The same figures are in the API at /api/v1/banks/3455227/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.